https://www.taxtmi.com/caselaws?id=95767 Small scale exemption under Notification No. 1/93-C.E. was available because the disqualification applies only where the specified goods are manufactured under or with the brand name or trade name of another person. The assessee used imported components bearing a foreign manufacturer's name, but did not affix any brand name or trade name of another person on the final goods. On that basis, the denial of exemption was held unsustainable and relief was granted to the assessee. en-us Sat, 04 Nov 2000 00:00:00 +0530 Wed, 14 Dec 2011 17:48:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95767 Small scale exemption under Notification No. 1/93-C.E. was available because the disqualification applies only where the specified goods are manufactured under or with the brand name or trade name of another person. The assessee used imported components bearing a foreign manufacturer's name, but did not affix any brand name or trade name of another person on the final goods. On that basis, the denial of exemption was held unsustainable and relief was granted to the assessee. Case-Laws Central Excise Sat, 04 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95767